
1 
These Regulations may be cited as the Capital Gains Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000 and shall come into force on 11th October 2000.
2 

(1) Regulation 3 of the Capital Gains Tax (Definition of Unit Trust Scheme) Regulations 1988 is amended as follows.
(2) After paragraph (b) insert“or
(c) an employee share ownership plan approved under Schedule 8 to the Finance Act 2000,”.
Greg Pope
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
20th September 2000